Lijiang Prefecture Gazetteer Upper Volume, Section Four Fiscal Summary Household Register Land Tax Public Works Levies Miscellaneous Revenues Official Land Rents Grain Storage In antiquity, the land was graded according to its fertility and tribute apportioned accordingly. Liang Province [in which this region lay] was rated as lower-middle and mixed, showing that it was counted the most barren among the nine provinces. Lijiang lies at the far western extremity of Yunnan, amid ten thousand mountains, where the Yulong Snow Mountain gathers yin cold, and snow lingers even in high summer. The Jinsha River never runs dry, yet the fields afford no profit to cultivation. The inhabitants practice slash-and-burn agriculture, filling their stomachs with buckwheat and barley. This land, stretching for several hundred li in circuit, yields less in tax revenue than a single small county. Is this because the land’s resources have not yet been fully tapped, or is it that the productive power of the land simply stops at this amount? The State, extending its special concern to the border Yi peoples, has lightened their corvée and reduced their taxes. The fields have not been surveyed, and beyond the regular levies, not a single hair is added. Yet the Sovereign’s gracious favor, vast and far-reaching, extends even to these remote borderlands. The Yi adult males (Yi Ding) received a special imperial edict exempting them from the Gongjian (public levy), with reductions also made for unassignable [tax arrears]. Indeed, since the Gaitu Guiliu (replacement of native chieftains with imperial officials) some ten-odd years ago, the people were rescued from fire and water and placed on mats of comfort. In former times, those who schemed for food, clothing, houses, carriages, horses, gold, and silver, and whose extortion knew no satiety, now no longer obtain their fill by oppressing the people. The livelihood of the people during this era is such that tax collection does not disturb them; they live in peace and contentment. When illness ends and pain is remembered, can they not count themselves fortunate? The Book of Documents says: “Virtue consists in good governance; governance consists in nourishing the people.” The Book of Changes says: “Diminishing the superior to benefit the inferior—the people’s joy is boundless.” The people are like children: having nurtured them, one also watches over them with care. How could it be said that obtaining this much is sufficient? To gather revenue is to rob. May future gentlemen first cultivate their virtue. Thus this Fiscal Summary is composed. Household Register Lijiang was originally a Yi land where no adult males (Ding) were registered. In the first year of the Yongzheng reign [1723], with the reform of abolishing native chieftains and establishing imperial officials (Gaitu Guiliu), a clearance was made, and a total of 2,344 Yi adult males were registered. Each was assessed silver at 6 fen 6 li [0.066 liang]. The total quota levy was…